GR VAT Return

Section 1 — Quick reference

Quick reference table

Field	Value
Country	Greece (Elliniki Dimokratia / Ελληνική Δημοκρατία)
Jurisdiction code	GR (EL for VIES purposes)
Standard rate	24%
Reduced rates	13% (food, energy, water supply, hotel accommodation, certain medical supplies), 6% (books, newspapers, theatre/cinema tickets, pharmaceuticals)
Aegean island rates	30% discount on standard (17%) and reduced (9%, 4%) for certain Aegean islands — see Section 5.4
Zero rate	0% (exports, intra-EU B2B supplies of goods, international transport, certain shipping supplies)
Return form	Periodiki Dilosi FPA (Περιοδική Δήλωση ΦΠΑ) — commonly "F2"
Annual summary	Ekkatharistiki Dilosi FPA (Εκκαθαριστική Δήλωση ΦΠΑ)
Filing portal	https://www.aade.gr (myTAXISnet / myAADE)
Authority	AADE (Ανεξάρτητη Αρχή Δημοσίων Εσόδων — Independent Authority for Public Revenue)
Currency	EUR only
Filing frequencies	Monthly (diplografika vivlia — double-entry bookkeeping); Quarterly (aplografika vivlia — single-entry bookkeeping)
Deadline	Monthly: last business day of month following period; Quarterly: last business day of month following quarter
myDATA	Mandatory electronic book/document reporting platform (myDATA / IAPR)
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants
Validated by	Pending — requires logistis-forotechnikos validation
Validation date	Pending

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key F2 form fields (Periodiki Dilosi FPA)

Code	Meaning
301	Taxable sales at standard rate (24%) — net
302	Taxable sales at 13% — net
303	Taxable sales at 6% — net
304	Intra-EU supplies of goods — net
305	Intra-EU supplies of services — net
306	Exports — net
307	Exempt without credit — net
308	Island rate sales (17%) — net
309	Island rate sales (9%) — net
310	Island rate sales (4%) — net
331	Output VAT at 24%
332	Output VAT at 13%
333	Output VAT at 6%
338	Output VAT island rates
341	Total output VAT
361	Input VAT on domestic purchases
362	Input VAT on intra-EU acquisitions
363	Input VAT on imports
364	Input VAT on services from abroad (reverse charge)
371	Total input VAT
381	Intra-EU acquisitions of goods — net
382	Intra-EU acquisitions of services — net
383	Output VAT on intra-EU acquisitions
384	Purchases from non-EU (services — reverse charge) — net
385	Output VAT on non-EU reverse charge
401	VAT payable (341 − 371) if positive
402	Excess credit (371 − 341) if negative
411	Credit carried forward from prior period
421	Net VAT payable after carry-forward
422	Net credit to carry forward

Conservative defaults — Greece-specific

Ambiguity	Default
Unknown rate on a sale	24%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Greece
Unknown B2B vs B2C status for EU customer	B2C, charge 24%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (384/385)
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope
Unknown island vs mainland	Mainland rates

Red flag thresholds

Threshold	Value
HIGH single-transaction size	€3,000
HIGH tax-delta on a single conservative default	€250
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	€5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Acceptable from: National Bank of Greece (Εθνική Τράπεζα), Alpha Bank, Piraeus Bank (Τράπεζα Πειραιώς), Eurobank, Attica Bank, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (τιμολόγια), purchase invoices, AFM (ΑΦΜ), myDATA export for the period.

Ideal — complete invoice register, myDATA classification codes, prior period F2, carry-forward credit reconciliation.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → reviewer brief warning.

Greece-specific refusal catalogue

On top of EU-wide refusals in eu-vat-directive Section 13.

• R-GR-1 — Small business exemption (Art. 39) — Small business exemption entities do not file periodic FPA returns. This skill covers normal-regime entities only. (Trigger: client is under the small business exemption threshold) (Art. 39)
• R-GR-2 — Farmers flat-rate scheme (Art. 41) — The farmers flat-rate scheme has different filing obligations. Out of scope. (Trigger: client is a farmer under the flat-rate scheme) (Art. 41)
• R-GR-3 — Travel agent scheme (Art. 43) — Travel agent margin scheme requires special computation. Out of scope. (Trigger: client uses the travel agent margin scheme) (Art. 43)
• R-GR-4 — Partial exemption (pro-rata) — You make both taxable and exempt supplies. Input VAT must be apportioned. Please use a logistis-forotechnikos. (Trigger: client makes both taxable and exempt supplies, exempt proportion non-de-minimis) (R-GR-4)
• R-GR-5 — VAT grouping — VAT groups require consolidated filing. Out of scope. (Trigger: client is part of a VAT group) (R-GR-5)
• R-GR-6 — Shipping/maritime — Maritime/shipping VAT has complex special rules. Out of scope. (Trigger: client is in the shipping sector with special VAT obligations) (R-GR-6)
• R-GR-7 — Used goods margin scheme (Art. 45) — Margin scheme requires transaction-level margin computation. Out of scope. (Trigger: client deals in second-hand goods under margin scheme) (Art. 45)
• R-GR-8 — Income tax instead of FPA — This skill handles FPA (VAT) only. (Trigger: user asks about income tax) (R-GR-8)

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Greek banks (fees exempt — exclude)

Greek banks table (Art. 22 §1)

Pattern	Treatment	Notes
ΕΘΝΙΚΗ ΤΡΑΠΕΖΑ, NATIONAL BANK OF GREECE, NBG	EXCLUDE	Financial service, exempt Art. 22 §1
ALPHA BANK, ΑΛΦΑ ΤΡΑΠΕΖΑ	EXCLUDE	Same
ΤΡΑΠΕΖΑ ΠΕΙΡΑΙΩΣ, PIRAEUS BANK	EXCLUDE	Same
EUROBANK, EUROBANK ERGASIAS	EXCLUDE	Same
ATTICA BANK	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
ΤΟΚΟΙ, INTEREST	EXCLUDE	Interest, out of scope
ΔΑΝΕΙΟ, LOAN	EXCLUDE	Loan principal, out of scope

3.2 Greek government and statutory bodies (exclude entirely)

Government bodies table

Pattern	Treatment	Notes
ΑΑΔΕ, AADE, TAXISnet	EXCLUDE	Tax payment
ΔΟΥ, ΕΦΟΡΙΑ	EXCLUDE	Tax office
ΤΕΛΩΝΕΙΟ, CUSTOMS	EXCLUDE	Customs duty (see import VAT separately)
ΕΦΚΑ, EFKA, ΙΚΑ	EXCLUDE	Social security contributions
ΟΑΕΔ, DYPA	EXCLUDE	Employment agency/fund
ΚΕΠ	EXCLUDE	Citizen service centre fees
ΕΡΓΑΝΗ	EXCLUDE	Labour reporting system

3.3 Greek utilities

Utilities table

Pattern	Treatment	Code	Notes
ΔΕΗ, ΔΕΔΔΗΕ, DEDDIE, PPC	Domestic 24%	361 (input)	Electricity — overhead
ΔΕΠΑ, ΦΥΣΙΚΟ ΑΕΡΙΟ	Domestic 24%	361 (input)	Natural gas
ΕΥΔΑΠ, EYDAP	Domestic 13%	361 (input)	Water supply at 13%
COSMOTE, ΟΤΕ, ΓΕΡΜΑΝΟΣ	Domestic 24%	361 (input)	Telecoms — overhead
VODAFONE GR, WIND HELLAS, NOVA	Domestic 24%	361 (input)	Mobile telecoms

3.4 Insurance (exempt — exclude)

Insurance table (Art. 22 §1(κα))

Pattern	Treatment	Notes
ΕΘΝΙΚΗ ΑΣΦΑΛΙΣΤΙΚΗ, ΕΥΡΩΠΑΙΚΗ ΠΙΣΤΗ	EXCLUDE	Insurance, exempt Art. 22 §1(κα)
INTERAMERICAN, GENERALI GR, ALLIANZ GR	EXCLUDE	Same
ΑΣΦΑΛΕΙΑ, ΑΣΦΑΛΙΣΤΗΡΙΟ	EXCLUDE	All exempt

3.5 Post and logistics

Post and logistics table

Pattern	Treatment	Code	Notes
ΕΛΤΑ, ELTA, HELLENIC POST	EXCLUDE for standard postage		Universal service, exempt
ΕΛΤΑ COURIER	Domestic 24%	361	Non-universal, taxable
ACS COURIER, SPEEDEX, ΓΕΝΙΚΗ ΤΑΧΥΔΡΟΜΙΚΗ	Domestic 24%	361	Courier, taxable

3.6 Transport (Greece domestic)

Transport table

Pattern	Treatment	Code	Notes
ΚΤΕΛ, KTEL	Domestic 13%	361	Intercity bus at 13%
ΟΑΣΑ, OASA, METRO, ΤΡΑΜ	Domestic 13%	361	Athens public transport at 13%
ΤΡΕΝΟΣΕ, TRAINOSE, HELLENIC TRAIN	Domestic 13%	361	Rail at 13%
ΤΑΞΙ, TAXI, BEAT, UBER GR	Domestic 24%	361	Taxi at 24%
AEGEAN AIRLINES, OLYMPIC AIR (domestic)	Domestic 13%	361	Domestic flights at 13%
AEGEAN, RYANAIR (international)	EXCLUDE / 0%		International flights zero rated
BLUE STAR, ANEK LINES, MINOAN	Domestic 13% or 0%	361	Domestic ferry at 13%; international 0%

3.7 Food retail and entertainment (blocked unless hospitality)

Food retail and entertainment table

Pattern	Treatment	Notes
ΣΚΛΑΒΕΝΙΤΗΣ, SKLAVENITIS	Default BLOCK	Supermarket — personal provisioning
ΑΒ ΒΑΣΙΛΟΠΟΥΛΟΣ, AB VASSILOPOULOS	Default BLOCK	Same
LIDL GR, ΜΑΣΟΥΤΗΣ, MASOUTIS, METRO CASH & CARRY	Default BLOCK	Same (Metro C&C may be deductible if wholesale for resale)
RESTAURANTS, ΕΣΤΙΑΤΟΡΙΟ, ΤΑΒΕΡΝΑ	Default BLOCK	Entertainment — check deductibility

Note on Greek entertainment: Greece allows input VAT recovery on business meals/entertainment if properly documented with business purpose and the expense is genuinely business-related (no hard block like Malta). However, the burden of proof is on the taxpayer. Default: block. [T2] flag if client claims business purpose with documentation.

3.8 SaaS — EU suppliers (reverse charge, 382/383/362)

SaaS EU suppliers table

Pattern	Billing entity	Code	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	382/383/362	EU service reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland (IE)	382/383/362	Reverse charge
ADOBE	Adobe Ireland (IE)	382/383/362	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland (IE)	382/383/362	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland (IE)	382/383/362	Reverse charge
SPOTIFY	Spotify AB (SE)	382/383/362	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	382/383/362	Reverse charge
SLACK	Slack Ireland (IE)	382/383/362	Reverse charge
ATLASSIAN	Atlassian BV (NL)	382/383/362	EU reverse charge
ZOOM	Zoom Ireland (IE)	382/383/362	Reverse charge
STRIPE (subscription)	Stripe IE	382/383/362	Transaction fees may be exempt

3.9 SaaS — non-EU suppliers (reverse charge, 384/385/364)

SaaS non-EU suppliers table

Pattern	Billing entity	Code	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	382/383/362	LU → EU reverse charge
NOTION	Notion Labs Inc (US)	384/385/364	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	384/385/364	Non-EU
OPENAI, CHATGPT	OpenAI Inc (US)	384/385/364	Non-EU
GITHUB	GitHub Inc (US)	384/385/364	Check if billed by IE
FIGMA	Figma Inc (US)	384/385/364	Non-EU
CANVA	Canva Pty Ltd (AU)	384/385/364	Non-EU
HUBSPOT	US or IE — check	384/385 or 382/383	Depends on billing entity
TWILIO	Twilio Inc (US)	384/385/364	Non-EU

3.10 Payment processors

Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing exempt
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
VIVA WALLET, VIVA PAYMENTS	Check invoice	Greek acquirer — fees may be exempt financial services

3.11 Professional services (Greece)

Professional services table

Pattern	Treatment	Code	Notes
ΔΙΚΗΓΟΡΟΣ, ΔΙΚΗΓΟΡΙΚΟ ΓΡΑΦΕΙΟ	Domestic 24%	361	Legal — deductible if business
ΛΟΓΙΣΤΗΣ, ΛΟΓΙΣΤΙΚΟ ΓΡΑΦΕΙΟ	Domestic 24%	361	Accountant — always deductible
ΣΥΜΒΟΛΑΙΟΓΡΑΦΟΣ, NOTARY	Domestic 24%	361	Notary
ΓΕΜΗ, GEMI	EXCLUDE	Business registry fee, not a supply

3.12 Payroll and social security (exclude entirely)

Payroll table

Pattern	Treatment	Notes
ΕΦΚΑ, EFKA, ΙΚΑ, ΑΣΦΑΛΙΣΤΙΚΕΣ ΕΙΣΦΟΡΕΣ	EXCLUDE	Social security
ΜΙΣΘΟΔΟΣΙΑ, ΜΙΣΘΟΣ (outgoing)	EXCLUDE	Wages
ΦΟΡΟΣ ΜΙΣΘΩΤΩΝ, ΦΜΥ	EXCLUDE	Payroll tax withholding

3.13 Property and rent

Property and rent table (Art. 22 §1(κστ))

Pattern	Treatment	Notes
ΕΝΟΙΚΙΟ, ΜΙΣΘΩΜΑ (commercial, with FPA)	Domestic 24%	Commercial lease with VAT
ΕΝΟΙΚΙΟ (residential, no FPA)	EXCLUDE	Residential lease, exempt Art. 22 §1(κστ)
ΚΤΗΜΑΤΟΛΟΓΙΟ	EXCLUDE	Land registry fee

3.14 Internal transfers and exclusions

Internal transfers table

Pattern	Treatment	Notes
ΜΕΤΑΦΟΡΑ, ΕΣΩΤΕΡΙΚΗ ΜΕΤΑΦΟΡΑ	EXCLUDE	Internal movement
ΜΕΡΙΣΜΑ, DIVIDEND	EXCLUDE	Dividend, out of scope
ΔΟΣΗ ΔΑΝΕΙΟΥ	EXCLUDE	Loan repayment
ΑΝΑΛΗΨΗ, ATM	TIER 2 — ask	Default exclude; ask about cash use

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Greek self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code (output)	Code (input)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	3.52	24%	384/385	364	N	—	—

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: US entity. Non-EU service reverse charge. Net EUR 14.68 in code 384, output VAT (24% = EUR 3.52) in 385, input VAT EUR 3.52 in 364. Net effect zero.

Example 2 — EU service, reverse charge (Google Ads)

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code (output)	Code (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	204.00	24%	382/383	362	N	—	—

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April ; -850.00 ; EUR

Reasoning: IE entity. EU service reverse charge. Net EUR 850 in 382, output VAT (24% = EUR 204) in 383, input VAT EUR 204 in 362.

Example 3 — Entertainment, default block

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
15.04.2026	ΤΑΒΕΡΝΑ Ο ΚΩΣΤΑΣ	-180.00	-180.00	0	—	—	Y	Q1	"Entertainment: blocked by default — recovery possible if business purpose documented"

Input line: 15.04.2026 ; ΤΑΒΕΡΝΑ Ο ΚΩΣΤΑΣ ; DEBIT ; Client dinner ; -180.00 ; EUR

Reasoning: Restaurant/taverna transaction. Greek law does not have a hard block on entertainment like Malta, but documentation requirements are strict. Default: block. [T2] flag.

Example 4 — Domestic purchase at 24%

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
18.04.2026	ΠΛΑΙΣΙΟ COMPUTERS	-1,300.00	-1,048.39	-251.61	24%	361	N	—	—

Input line: 18.04.2026 ; ΠΛΑΙΣΙΟ COMPUTERS ; DEBIT ; Laptop Dell XPS ; -1,300.00 ; EUR

Reasoning: Greek electronics retailer. EUR 1,300 incl. 24% VAT. Net = EUR 1,048.39. VAT = EUR 251.61. Input VAT deductible in code 361.

Example 5 — EU B2B service sale (inbound receipt)

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	305	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice GR-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: Incoming from German company. B2B IT consulting — place of supply is Germany. Invoice at 0%, customer accounts for reverse charge. Report net in code 305 (EU services supplied). Verify German USt-IdNr on VIES.

Example 6 — Motor vehicle, restricted

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Code	Default?	Question?	Excluded?
28.04.2026	AUTOHELLAS HERTZ	-500.00	-500.00	0	—	—	Y	Q3	"Vehicle: blocked by default — deductible for business portion if documented"

Input line: 28.04.2026 ; AUTOHELLAS HERTZ ; DEBIT ; Car lease May ; -500.00 ; EUR

Reasoning: Car lease. In Greece, passenger vehicles used for business purposes: input VAT is generally deductible if the vehicle is used for taxable business activity (no hard block like Malta). However, personal use portion must be excluded. Default: block. [T2] — reviewer must determine business use proportion.

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 24% (Art. 21 §1)

• Standard rate 24% — Default rate. Sales → 301 (net), 331 (output VAT). Purchases → 361 (input VAT). (Art. 21 §1)

5.2 Reduced rate 13% (Art. 21 §2, Annex III)

• Reduced rate 13% — Food and non-alcoholic beverages, energy (electricity, gas), water supply, hotel accommodation, certain medical supplies, domestic transport. Sales → 302/332. (Art. 21 §2, Annex III)

5.3 Reduced rate 6% (Art. 21 §4)

• Reduced rate 6% — Books, newspapers, periodicals, theatre/cinema tickets, pharmaceuticals, vaccines. Sales → 303/333. (Art. 21 §4)

5.4 Aegean island reduced rates

• Aegean island reduced rates — Certain Aegean islands receive a 30% discount: standard 24% → 17%, 13% → 9%, 6% → 4%. Sales → 308/309/310 and 338. Applies to supplies made on and delivered to qualifying islands. If client is island-based, [T2] flag — reviewer must confirm island qualification.

5.5 Zero rate / exempt with credit

• Zero rate / exempt with credit — Exports → 306. Intra-EU B2B goods → 304 (requires VIES verification). Intra-EU B2B services → 305. International transport, ship supplies (Art. 27). (Art. 27)

5.6 Exempt without credit (Art. 22)

• Exempt without credit — Medical/dental, hospital services, education, insurance, financial services, postal universal service, residential rent. Excluded from FPA return. If significant → R-GR-4 refuses. (Art. 22)

5.7 Reverse charge — EU services (Art. 14 §2)

• Reverse charge — EU services — EU supplier at 0%: net → 382, output VAT → 383, input VAT → 362. Net effect zero. (Art. 14 §2)

5.8 Reverse charge — EU goods acquisitions (Art. 11)

• Reverse charge — EU goods acquisitions — Physical goods from EU: net → 381, output VAT → 383, input VAT → 362. (Art. 11)

5.9 Reverse charge — non-EU services (Art. 14)

• Reverse charge — non-EU services — Services from outside EU: net → 384, output VAT → 385, input VAT → 364. (Art. 14)

5.10 Import of goods

• Import of goods — Goods from non-EU: import VAT on customs declaration. Input VAT → 363.

5.11 Blocked / restricted input VAT

• Blocked / restricted input VAT — - Entertainment: not hard-blocked in Greece, but documentation required. Default: block. [T2] for documented business entertainment. - Motor vehicles: deductible for business use (no hard block); private portion must be excluded. Default: block for IT consultants. - Tobacco: blocked. - Personal use: blocked. - Gifts above EUR 10: blocked (promotional gifts up to EUR 10 per item deductible).

5.12 myDATA reporting

• myDATA reporting — All income and expenses must be reported through myDATA (IAPR platform). The FPA return must reconcile with myDATA classifications. Classification codes (παραστατικά) must match. If discrepancies exist between bank statement and myDATA, flag for reviewer.

5.13 Sales — local domestic

• Sales — local domestic — Charge 24%, 13%, or 6%. Map to 301/302/303 and 331/332/333.

5.14 Sales — cross-border B2C

• Sales — cross-border B2C — EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Greek VAT. (R-EU-5)

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

• Fuel and vehicle costs — Pattern: BP GR, Shell GR, EKO, Aegean Oil. Default: 0% recovery. Question: "Business vehicle or personal? What proportion of business use?"

6.2 Entertainment

• Entertainment — Pattern: restaurant, taverna, cafe. Default: block. Question: "Documented business purpose with attendees?"

6.3 Ambiguous SaaS billing entities

• Ambiguous SaaS billing entities — Default: non-EU reverse charge 384/385/364. Question: "Check invoice for legal entity."

6.4 Round-number owner transfers

• Round-number owner transfers — Default: exclude as owner injection. Question: "Customer payment, capital, or loan?"

6.5 Incoming from individuals

• Incoming from individuals — Default: domestic B2C at 24%, 301/331. Question: "Sale? Country?"

6.6 Foreign counterparty incoming

• Foreign counterparty incoming — Default: domestic 24%. Question: "B2B with VAT number or B2C? Country?"

6.7 Large one-off purchases

• Large one-off purchases — Default: normal overhead in 361. Question: "Confirm invoice amount."

6.8 Mixed-use phone/internet

• Mixed-use phone/internet — Pattern: Cosmote, Vodafone personal lines. Default: 0% if mixed. Question: "Dedicated business line? Business percentage?"

6.9 Outgoing to individuals

• Outgoing to individuals — Default: exclude as drawings. Question: "Contractor, wages, refund, or personal?"

6.10 Cash withdrawals

• Cash withdrawals — Pattern: ΑΝΑΛΗΨΗ, ATM. Default: exclude. Question: "What was cash used for?"

6.11 Rent payments

• Rent payments — Default: no VAT (residential). Question: "Commercial? Does landlord charge FPA?"

6.12 Foreign hotel

• Foreign hotel — Default: exclude from input VAT. Question: "Business trip?"

6.13 Aegean island classification

• Aegean island classification — Pattern: supplier address on qualifying island. Default: mainland rates. Question: "Is this business/supplier located on a qualifying Aegean island?"

6.14 myDATA reconciliation

• myDATA reconciliation — Pattern: any transaction without matching myDATA entry. Default: accept but flag. Question: "Has this been reported in myDATA? Classification code?"

Section 7 — Excel working paper template (Greece-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Greece-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("F2 code") accepts valid F2 codes from Section 1. Additional column M for myDATA classification code.

Sheet "Box Summary"

Box Summary formula template

Output:
| 301 | Sales 24% net | =SUMIFS(...) |
| 302 | Sales 13% net | =SUMIFS(...) |
| 303 | Sales 6% net | =SUMIFS(...) |
| 304 | EU goods supplies net | =SUMIFS(...) |
| 305 | EU services supplies net | =SUMIFS(...) |
| 306 | Exports net | =SUMIFS(...) |
| 331 | Output VAT 24% | =C[301]*0.24 |
| 332 | Output VAT 13% | =C[302]*0.13 |
| 333 | Output VAT 6% | =C[303]*0.06 |

Acquisitions:
| 381 | EU goods acquisitions net | =SUMIFS(...) |
| 382 | EU services acquisitions net | =SUMIFS(...) |
| 383 | Output VAT EU acquisitions | =(C[381]+C[382])*0.24 |
| 384 | Non-EU services net | =SUMIFS(...) |
| 385 | Output VAT non-EU | =C[384]*0.24 |

| 341 | Total output VAT | =C[331]+C[332]+C[333]+C[383]+C[385] |

Input:
| 361 | Input VAT domestic | =SUMIFS(...) |
| 362 | Input VAT EU acquisitions | =C[383] (mirror for fully taxable) |
| 363 | Input VAT imports | =SUMIFS(...) |
| 364 | Input VAT non-EU services | =C[385] (mirror for fully taxable) |
| 371 | Total input VAT | =C[361]+C[362]+C[363]+C[364] |

Bottom line:
| 401 | VAT payable | =IF(C[341]>C[371], C[341]-C[371], 0) |
| 402 | Excess credit | =IF(C[371]>C[341], C[371]-C[341], 0) |
| 421 | Net payable after carry-forward | =C[401]-C[411] |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/greece-vat-<period>-working-paper.xlsx

Section 8 — Greece bank statement reading guide

CSV format conventions. National Bank of Greece and Alpha Bank exports use semicolons with DD/MM/YYYY dates. Piraeus Bank uses comma-separated. Common columns: Ημερομηνία (Date), Περιγραφή (Description), Ποσό (Amount), Υπόλοιπο (Balance).

Greek language variants. Ενοίκιο (rent), μισθός (salary), τόκοι (interest), μεταφορά (transfer), ανάληψη (withdrawal), κατάθεση (deposit), τιμολόγιο (invoice). Treat as English equivalents.

Internal transfers. Labelled "μεταφορά", "εσωτερική μεταφορά". Always exclude.

Owner draws. Ατομική επιχείρηση (sole trader) transfers to personal account are drawings — exclude.

Refunds. Identify by "επιστροφή", "ακύρωση", "πιστωτικό". Book as negative.

Foreign currency. Convert to EUR at ECB rate or bank statement rate.

IBAN prefix. GR = Greece. IE, DE, FR = EU. US, GB, CH = non-EU.

myDATA cross-check. For each classified transaction, note whether a corresponding myDATA entry exists. Discrepancies between bank data and myDATA should be flagged for reviewer.

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

• Entity type — Inference rule: ατομική επιχείρηση (sole trader) vs ΙΚΕ vs ΕΠΕ vs ΑΕ. Fallback: "Are you sole trader (ατομική), ΙΚΕ, ΕΠΕ, ΑΕ, or other?"

9.2 VAT registration status

• VAT registration status — Inference rule: if asking for FPA return, they are normal regime. Fallback: "Normal VAT regime or small business exemption (Art. 39)?"

9.3 AFM

• AFM — Fallback: "What is your ΑΦΜ? (9 digits, EL prefix for VIES)"

9.4 Filing period and frequency

• Filing period and frequency — Inference rule: transaction dates + bookkeeping type. Fallback: "Monthly or quarterly filer? Which period?"

9.5 Industry

• Industry — Fallback: "What does the business do?"

9.6 Employees

• Employees — Inference rule: ΕΦΚΑ, μισθοδοσία outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

• Exempt supplies — Fallback: "Do you make FPA-exempt sales?" If yes → R-GR-4 may fire.

9.8 Credit brought forward

• Credit brought forward — Always ask: "Excess credit from previous period? (Code 411)"

9.9 Cross-border customers

• Cross-border customers — Fallback: "Customers outside Greece? EU or non-EU? B2B or B2C?"

9.10 Island location

• Island location — Fallback: "Is your business located on an Aegean island with reduced rates?"

Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by logistis-forotechnikos in Greece.

Sources

1. N.2859/2000 (Kodikos FPA) — as amended
2. N.4174/2013 (Tax Procedure Code)
3. myDATA legislation (A.1138/2020, A.1052/2023)
4. AADE guidance — https://www.aade.gr
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/
7. ECB exchange rates

Known gaps

1. Aegean island reduced rates apply to specific islands — the full list is not enumerated here. Verify per AADE guidance.
2. myDATA classification codes are not fully mapped — a future version should add the code table.
3. Entertainment deductibility is more permissive than Malta but documentation standards are high — the skill defaults to block.
4. The shipping/maritime sector is entirely excluded (R-GR-6).
5. Capital goods scheme thresholds for Greece are not specified — verify per N.2859/2000.

Change log

• v2.0 (April 2026): Full rewrite to three-tier OpenAccountants architecture.
• v1.0 (April 2026): Initial draft. Standalone monolithic document.

Self-check (v2.0)

1. Quick reference with F2 code table and conservative defaults: yes (Section 1).
2. Supplier library with Greek-language patterns: yes (Section 3, 14 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 14 rules).
5. Tier 2 catalogue: yes (Section 6, 14 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 8 Greece-specific refusals: yes (R-GR-1 through R-GR-8).
9. Reference material at bottom: yes (Section 10).
10. Three rates (24%/13%/6%) mapped: yes.
11. Aegean island rates documented: yes (Section 1, Section 5.4).
12. myDATA requirements documented: yes (Section 5.12).

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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